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资金成本是构成产品成本的一个方面。凡是企业经济效益好、资金营运正常的,一般资金成本在总成本中所占比例是不高的。可是,近来据笔者调查,企业产品成本上升,固然有原辅材料涨价、工资增长等外部因素,而从成本结构比例看,资金成本增长惊人。产品成本中资金成本高低,是反映企业经营状况、经济效益的主要标志。企业要提高效益、降低成本,必须降低资金成本。 一、资金成本上升的成因:
The cost of capital is one aspect that makes up the cost of a product. For a company with good economic returns and normal capital operations, the proportion of general capital costs in the total cost is not high. However, according to recent investigations by the author, the cost of corporate products has risen. Of course, there are external factors such as price increases of raw materials and wages, and wage growth. From the perspective of the cost structure, the cost of capital has increased dramatically. The cost of capital in product costs is the main indicator that reflects the company’s operating conditions and economic benefits. In order to improve efficiency and reduce costs, enterprises must reduce capital costs. First, the causes of rising capital costs: